Idaho Code § 67-6413

Annual report.
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The authority shall submit to the governor within ninety (90) days after the end of its fiscal year a complete and detailed report setting forth:
(a) its operations and accomplishments;
(b) its receipts and expenditures during such fiscal year in accordance with the categories or classifications established by the authority for its operating and capital outlay purposes;
(c) its assets and liabilities at the end of its fiscal year, including the status of reserve, special or other funds; and
(d) a schedule of its notes and bonds outstanding at the end of its fiscal year, together with a statement of the amounts redeemed and incurred during such fiscal year.

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